Accounting

Basic Accounting Information

• Using Debits and Credits

Chart of Accounts

• Chart of Accounts Overview
• Fund Hierarchy
• Organization Hierarchy
• Account Code Listing
• Program Code Listing

External Audit Activity

Versions		Document Name	Help
		External Audit Activity Form

Internal Financing/External Leasing

• Policy

Journal Vouchers

• Information Bulletin
• Journal Voucher Support Clinics

Please see the FSD Training Website for a listing of currently scheduled clinics.

Monthly Cut-Off

• With the exception of April, journal vouchers can be processed until 3:00 pm on the second working day after the end of the month. FAST will reflect a closed position for the month on the third working day following the end of the month.
• In April, two working days are provided after April 30 to initiate new transactions such as internal billings or revenue. Subsequently an additional two working days are provided for additional correcting entries to be posted. The actual dates and cut-offs are communicated around year end each year.

New Fund Applications

Versions		Document Name	Help
		New Fund Application

Record Retention Requirements

• Guideline

Revenue Recognition

• Policy
• Guidelines

UniFi Account and Program Code Listing

• Account Codes
• Program Codes

Write Off Of Valueless Assets

• Policy

Versions		Document Name	Help
		Write off of Valueless Assets

Year End Information

• 2012/13 Fiscal Year-end Cutoff Dates memorandum
• Unit Year End Cut-Off Procedures Checklist